Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.

TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages

Reassessment beyond three years fails where escaped income is below the statutory threshold and sanction is invalid.

Reasonable cause for notice non-compliance defeated penalty where medical incapacity explained the default.

Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.

Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...

Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.

Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.

Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.

Monetary jurisdiction for reassessment notice fails where ACIT issues section 148 notice beyond prescribed corporate case limits.

Mandatory ninety-day show cause timeline under Customs Brokers Licensing Regulations breaches vitiate the notice and inquiry report.

User test in classification of imported solar cells leads to remand for fresh determination as satellite parts.

Documentary verification for shipping bill conversion prevailed, and absence of physical examination was not treated as a disqualifying factor.

Interpretation of "including" in LED lighting exemption upheld, extending concessional tax benefit to imported fixtures.

CoC-approved resolution process binds the applicant, justifies earnest money forfeiture, and supports liquidation on commercial wisdom.

Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...

Equivalent-value attachment under PMLA sustained where properties were bought during criminal activity and no lawful source of funds was shown.

Cheque dishonour proceedings are predominantly criminal, but IBC moratorium may still shield compensatory recovery in insolvency.

Arbitral award enforcement against non-signatories upheld where they were treated as persons claiming under the award-debtor SPV.

Aadhaar authentication expanded for five SEBI-regulated entities under the money-laundering compliance framework.